事業部別会計の英語

新管理会計システムに基づく事業部別損益算出システム２０は、財務会計システム１０から必要なデータを抽出して、本発明に固有の演算処理を実行して事業部門別の損益指標であるＪＶＡを算出する。例文帳に追加

A business-section-specific profit/loss calculation system 20 in accordance with the new management accounting system extracts necessary data from the financial accounting system 10 and executes specific arithmetic processing to calculate JVA that is a business-section-specific profit/loss index. - 特許庁

ＪＶＡ算出工程の主な特徴は、各事業部門の管理下にある費用を適切に配賦するために財務会計上の費用項目の再構成すること、売上原価のうち固定費の費用計上のタイミングを発生時基準に調整すること、事業部門別に作成したバランスシートから資金調達コストを算出して営業損益の算出に反映すること、である。例文帳に追加

Major features of the JVA calculation step are: restructuring expense items of financial accounting to appropriately distribute expenses under the management of each business section, adjusting the timing of expense posting of fixed costs out of sales costs on an accrual basis, and calculating financing costs from a balance sheet created for each business section and reflecting them in operating profit/loss calculation. - 特許庁

２　平成十二年度から平成十五年度までの間における第一条の規定による改正後の小規模企業者等設備導入資金助成法施行令第四条第一項の規定の適用については、同項中「県の特別会計」とあるのは、「中小企業の事業活動の活性化等のための中小企業関係法律の一部を改正する法律（平成十一年法律第二百二十二号）第四条の規定による改正前の中小企業近代化資金等助成法第十条第二項に規定する県の特別会計の決算上の同法第二条第二項に規定する中小企業設備近代化資金の貸付額及び県の特別会計」とする。例文帳に追加

(2) With regard to the application of the provision of Article 4, paragraph (1) of the Order for Enforcement of the Act on Financial Aid for Introduction of Facilities by Small Sized Enterprise Operators, etc. revised by the provision of Article 1 for the period from fiscal year 2000 until fiscal year 2003, the term "prefectural special accounting" in the same paragraph shall be deemed to be replaced with "the amount of lending of the fund for the modernization of equipment of small and medium sized enterprises prescribed in Article 2, paragraph (2) of the Act on Financial and Other Assistance for Modernization of Small and Medium Sized Enterprises prior to the revision by the provision of Article 4 of the Act for Partial Revision of the Acts Related to Small and Medium Sized Enterprises for the Purpose of Vitalization, etc. of Business Activities of Small and Medium Sized Enterprises (Act No. 222 of 1999) on the settlement of the prefectural special accounting prescribed in Article 10, paragraph (2) of the Act on Financial and Other Assistance for Modernization of Small and Medium Sized Enterprises prior to the revision by the provision of Article 4 of the Act for Partial Revision of the Acts Related to Small and Medium Sized Enterprises for the Purpose of Vitalization, etc. of Business Activities of Small and Medium Sized Enterprises, and the prefectural special accounting."発音を聞く  - 日本法令外国語訳データベースシステム

第十五条　機構は、当分の間、第十五条に規定する業務のほか、エネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法及び石油及びエネルギー需給構造高度化対策特別会計法の一部を改正する法律（平成十五年法律第三十七号）の施行前に産業基盤整備基金が締結した債務保証契約に係る同法第一条による改正前の特定事業活動促進法第十条第一号の業務及びこれに附帯する業務（以下「特定事業活動等促進経過業務」という。）を行う。例文帳に追加

Article 15 (1) In addition to the functions prescribed in Article 15, NEDO shall, until otherwise stipulated, perform the functions set forth in Article 10, item (i) of the Specific Business Activities Promotion Act prior to its revision under Article 1 of the Act for Partial Revision of the Act on Temporary Measures to Promote Business Activities for the Rational Use of Energy and the Utilization of Recycled Resources and under the Act on Special Accounts for Measures for Advancing the Supply and Demand Structure of Petroleum and Energy (Act No. 37 of 2003) related to loan guarantee contracts that the Industrial Infrastructure Development Fund had concluded prior to the enforcement of said Act, and shall perform other functions incidental thereto (hereinafter referred to as the "transitional functions related to promoting specific business activities").発音を聞く  - 日本法令外国語訳データベースシステム

第五十三条　附則第五十一条の規定によりなお従前の例によるものとされた給付金に要する費用に関する附則第百三十六条の規定による改正後の特別会計に関する法律の規定の適用については、同法第九十九条第一項第二号イ中「社会復帰促進等事業費」とあるのは、「社会復帰促進等事業費（雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十一条の規定によりなお従前の例によるものとされた給付金を支給する事業に要する費用を含む。）」とする。例文帳に追加

Article 53 For the purpose of the application of the provisions of the Act on Special Accounts revised by the provision of Article 136 of the Supplementary Provisions with regard to the expenses necessary for the benefits to which the provisions then in force shall remain applicable pursuant to the provision of Article 51 of the Supplementary Provisions, the term "expenses for the social rehabilitation promotion services" in Article 99, paragraph (1), item (ii)(b) of said Act shall be deemed to be replaced with "expenses for the social rehabilitation promotion services (including the expenses necessary for the services for the payment of the benefits to which the provisions then in force shall remain applicable pursuant to the provision of Article 51 of the Supplementary Provisions of the Act for Partial Revision to the Employment Insurance Act, etc. (Act No. 30 of 2007))."発音を聞く  - 日本法令外国語訳データベースシステム

２　前項の場合において、独立行政法人通則法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律第二十五条のうち、特別会計に関する法律第八十五条第三項第一号イの改正規定中「「若しくは非化石エネルギー」を「又は非化石エネルギー」に改め、「又はエネルギー等の使用の合理化及び資源の有効な利用に関する事業活動の促進に関する臨時措置法（平成五年法律第十八号）第十条第一号に掲げる業務（同法第二条第七項第一号から第四号までに掲げる特定事業活動又は同条第八項第一号若しくは第二号に掲げる特定設備の設置若しくは改善に係るものに限る。）」を削る。」とあるのは、「「又はエネルギー等の使用の合理化及び資源の有効な利用に関する事業活動の促進に関する臨時措置法（平成五年法律第十八号）第十条第一号に掲げる業務（同法第二条第七項第一号から第四号までに掲げる特定事業活動又は同条第八項第一号若しくは第二号に掲げる特定設備の設置若しくは改善に係るものに限る。）」を削る。」とする。例文帳に追加

(2) In the case referred to in the preceding paragraph, in Article 25 of the Act on the Rearrangement of Relevant Acts Upon Enforcement of the Act for the Partial Revision of the Act on General Rules for Incorporated Administrative Agencies, the phrase "the phrase 'or non-fossil energy' shall be replaced with 'or non-fossil energy' and the phrase 'or the functions listed in Article 10, item (i) of the Act on Temporary Measures to Promote Business Activities for the Rational Use of Energy and the Effective Utilization of Resources (Act No. 18 of 1993) (limited to functions related to specific business activities as listed in Article 2, paragraph (7), item (i) to item (iv) of the said Act or to the installment or improvement of specific equipment as listed in paragraph (8), item (i) or item (ii) of the said Article)' shall be deleted" in the provisions for revising Article 85, paragraph (3), item (i), (a) of the Act on Special Accounts shall be deemed to be replaced with "the phrase 'or the functions listed in Article 10, item (i) of the Act on Temporary Measures to Promote Business Activities for the Rational Use of Energy and the Effective Utilization of Resources (Act No. 18 of 1993) (limited to functions related to the specific business activities listed in Article 2, paragraph (7), item (i) to item (iv) of said Act or to the installment or improvement of specific equipment as listed in paragraph (8), item (i) or item (ii) of said Article)' shall be deleted."発音を聞く  - 日本法令外国語訳データベースシステム

３　前二項の特別の利害関係とは、公認会計士又は監査法人が同項の規定により貸借対照表、損益計算書その他の財務計算に関する書類及び内部統制報告書を提出する者との間に有する公認会計士法第二十四条（同法第十六条の二第六項において準用する場合を含む。）、第二十四条の二（同法第十六条の二第六項及び第三十四条の十一の二において準用する場合を含む。）、第二十四条の三（同法第十六条の二第六項において準用する場合を含む。）又は第三十四条の十一第一項に規定する関係及び公認会計士又は監査法人がその者に対し株主若しくは出資者として有する関係又はその者の事業若しくは財産経理に関して有する関係で、内閣総理大臣が公益又は投資者保護のため必要かつ適当であると認めて内閣府令で定めるものをいう。例文帳に追加

(3) The special interests referred to in the preceding two paragraphs shall mean those which the Prime Minister specifies in a Cabinet Office Ordinance as he/she finds necessary and proper for the public interest or protection of investors, from among the relationships which a certified public accountant or audit firm has in connection with a person submitting a balance sheet, profit and loss statement or other statements on finance and accounting and an Internal Control Report under said two paragraphs, as set forth in Article 24 of the Certified Public Accountants Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) of said Act), Article 24-2 of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) and Article 34-11-2 of said Act), Article 24-3 of said Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) of said Act) or Article 34-11(1) of the same Act, and the relationships as a shareholder or an Equity Investor which a certified public accountant or audit firm has in connection with said person, or the relationships which a certified public accountant or audit firm has in connection with said person's business or property accounting.発音を聞く  - 日本法令外国語訳データベースシステム